K. Extraordinary burdens resulting from disabilities
What extraordinary burdens can disabled persons claim for?
In the event of a physical or mental disability, the lump sums without deductibles reduce the taxable income. A taxpayer is considered disabled if the level of disability is 25% or more.
Lump sums by disability level
The lump sum depends on the level of disability and amounts to the following sums per year:
| Level of disability | Tax-exempt amount per year |
|---|---|
| 25% to 34% | €124 |
| 35% to 44% | €164 |
| 45% to 54% | €401 |
| 55% to 64% | €486 |
| 65% to 74% | €599 |
| 75% to 84% | €718 |
| 85% to 94% | €837 |
| over 95% | €1,198 |
Upon request, the disability and the disability level must be documented to the tax office by means of an official certification issued by the following competent bodies:
- Governor for persons receiving a victim's pension
- Social security agency in case of occupational illnesses or accidents at work involving employees
- The Service of the Federal Office for Social Matters in all other cases and in cases where the claimant suffers from multiple types of disability
The proof may also be established by means of a disability passport or a negative decision in this regard (indicating the level of disability). The disability pass or decision is issued by the Service of the Federal Office for Social Matters. With your consent, the required data are communicated automatically in electronic form so that you no longer need to worry about providing proof.
Note
The certifications issued by a public health officer up to 2004 continue to be valid. If the Service of the Federal Office for Social Matters issues a new decision, however, this replaces the previous certifications.
When receiving nursing care allowance throughout the year (supplement for blindness, blindness money, nursing care or blindness allowance), the lump sum may not be claimed. Single earners or persons whose spouse/partner's income does not exceed €7,284 in 2025 (€7,411 in 2026) may also claim the additional expenses if their spouse/partner suffers from a disability.
Aids
Expenses for therapeutic aids that are not incurred on a regular basis—e.g. a wheelchair, adaptation of the apartment to accommodate a wheelchair, hearing aids or therapeutic aids for the blind—are also recognised additionally and without reduction by the deductible.
Therapeutic treatment
In case of a disability, the costs of a disability-related therapeutic treatment may be claimed in addition to the lump sum and without reduction by the deductible. The following are considered to be costs of therapeutic treatments:
- Doctors' fees and hospital costs
- Costs of health-resort treatments and therapies
- Costs of disability-related medication
If a diet is prescribed on account of the disability, the lump sums for nutrition may also be claimed. In this case, both the disability and the diet requirement must be confirmed by the competent body. Instead of the lump sums, the costs actually incurred on account of the disability may be claimed.
Tax-exempt amount for persons with walking disabilities
Physically disabled persons may claim a tax-exempt amount of €190 per month if they cannot use public transport on account of their disability and need a special motor vehicle for private transport. When claiming this lump sum, you must provide evidence of the mobility-related disability (i.e. that it is unreasonable to use public transport) (for example exemption from the motor-related insurance tax, a pass pursuant to section 29b Austrian Road Traffic Regulations, or a disability passport indicating that it is unreasonable for the person concerned to use public transport. Passes issued before 1 January 2001 pursuant to section 29b Austrian Road Traffic Regulations are no longer valid). The respective proof must be shown to the tax office on request.
The costs of adapting a motor vehicle for use by a disabled person may not be claimed. The additional expenses may be deducted only to the amount of the lump sum, i.e. €190 per month. Whenever the requirements for being granted the tax-exempt amount for a motor vehicle are met, but the disabled person does not have his/her own motor vehicle, the actual costs for trips by taxi up to a maximum of €153 per month may be claimed.
What regulations apply to disabled pensioners?
Disabled pensioners can claim the aforementioned lump sums either from the tax office or directly from their pension provider (the institution that pays their pension). The pension provider will provide you with further information if you have any questions.
Absorption of disability-related costs for the spouse/partner
As a rule, the person suffering from an illness is required to bear their own medical expenses, whereby the ill person must be left with a tax-exempt subsistence minimum of €13,308 (€13,539 in 2026). If the spouse's/partner's medical expenses are paid by their spouse/partner, they constitute an extraordinary burden without deductible for the paying spouse/partner if they receive the single-earner tax credit, or their spouse's/partner's income is below €7,284 (€7,411 in 2026).
Please use Form E 30 to claim disability-related tax-exempt amounts pursuant to section 35 Income Tax Act for the spouse/partner directly from the agency paying out the respective pension.
Overview of possible tax-exempt amounts for disabled persons
Lump sums, depending on whether nursing care allowance is received
| Tax-exempt amount | Disabled persons not receiving nursing care allowance | Disabled persons receiving nursing care allowance |
|---|---|---|
| Lump-sum tax-exempt amount for disability levels of 25% and above | yes | no (if nursing care allowance is received throughout a year) |
| Lump-sum tax-exempt amount for diets | yes | yes |
| Tax-exempt amount for own motor vehicle for persons with walking disabilities | yes | yes |
| Tax-exempt amount for trips by taxi (if no own motor vehicle) for persons with walking disabilities | yes | yes |
| Expenses for appliances for disabled persons and costs of therapeutic treatment | yes | yes |
Tax benefits available to the spouse/partner bearing the disability-related costs, by relationship type and income
| Relationship of the person bearing the costs | Special expenses (voluntary continued insurance, church-tax payments) | Single-earner tax credit | Extraordinary burdens with deductibles | Reduced deductibles in case of extraordinary burdens | Extraordinary burdens incurred by disabled persons (without deductibles) |
|---|---|---|---|---|---|
| Spouse¹ — income up to €7,284 | Yes | No | Yes⁴ | Yes | Yes |
| Spouse¹ — income above €7,284 | Yes | No | Yes⁴ | No | No⁵ |
| Spouse¹ with child² — income up to €7,284 | Yes | Yes | Yes⁴ | Yes | Yes |
| Spouse¹ with child² — income above €7,284 | Yes | No | Yes⁴ | No | No⁵ |
| Civil partner¹ — income up to €7,284 | Yes | No | Yes⁴ | Yes | Yes |
| Civil partner¹ — income above €7,284 | Yes | No | Yes⁴ | No | No⁵ |
| Civil partner¹ with child² — income up to €7,284 | Yes | Yes | Yes⁴ | Yes | Yes |
| Civil partner¹ with child² — income above €7,284 | Yes | No | Yes⁴ | No | No⁵ |
| Domestic partnership³ — income up to €7,284 | No | No | Yes⁴ | No | No⁶ |
| Domestic partnership³ — income above €7,284 | No | No | Yes⁴ | No | No⁶ |
| Domestic partnership³ with child² — income up to €7,284 | Yes | Yes | Yes⁴ | Yes | Yes |
| Domestic partnership³ with child² — income above €7,284 | Yes | No | Yes⁴ | No | No⁵ |
¹ Registered partner for more than six months in the calendar year and not separated on a permanent basis. ² If entitled to the child deduction for more than six months in the calendar year. ³ Living in a domestic partnership for more than six months per calendar year. ⁴ As far as the medical expenses do not exceed the spouse's/partner's fiscal subsistence minimum (€13,308). ⁵ Disability-related expenses where the spouse's/partner's income is between €7,284 and €13,308 can be claimed with a deductible. ⁶ If the amount remains below the spouse's/partner's fiscal subsistence minimum (€13,308), the disability-related expenses can be claimed with a deductible.